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No leviability of tax on Management Fee as FTS in absence of ‘make available’ technical know-how under the India-Singapore DTAA
Case Law Details
- Case Name
- Keller Asia Pacific Ltd. Vs ACIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2021-22
- Courts
- All ITAT, ITAT Delhi
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Keller Asia Pacific Ltd. Vs ACIT (ITAT Delhi)
Conclusion: Recurring advisory/consultancy services without transfer of know-how/technical skill did not satisfy “make available” requirement under Article 12(4)(b) DTAA and therefore, payments couldn’t be taxed as FTS.
Held: Assessee, a Singapore-based company providing ground engineering services, rendered management, consultancy, IT, legal, marketing, and human resource services to its Indian AE, Keller Ground Engineering India Pvt. Ltd., under a Management Services Agreement dated 01.01.2016. AO treated the management fee...
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